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    <title>2013 (7) TMI 670 - CESTAT MUMBAI</title>
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    <description>The Tribunal directed the appellant to make a pre-deposit of the balance duty amount within a specified period, as the inclusion of scrap value in job-work charges was upheld, the appellant&#039;s argument on the applicability of Rule 4(5)(a) was rejected, the demand of duty was found within the limitation period due to suppressed facts, revenue neutrality was deemed inapplicable, and the lack of financial hardship in the stay application did not impact the final decision.</description>
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      <description>The Tribunal directed the appellant to make a pre-deposit of the balance duty amount within a specified period, as the inclusion of scrap value in job-work charges was upheld, the appellant&#039;s argument on the applicability of Rule 4(5)(a) was rejected, the demand of duty was found within the limitation period due to suppressed facts, revenue neutrality was deemed inapplicable, and the lack of financial hardship in the stay application did not impact the final decision.</description>
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